For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Located inside the north entrance is the crypt of James Smithson, benefactor of the Institution, while outside on the Mall, a bronze statue of Joseph Henry executed by William Wetmore Story, honors the eminent scientist who was the Institution's first Secretary. Chronology of the Smithsonian Institution Building.